Community Friendship Inc

Nonprofit profile at a glance

EIN
237128309
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Atlanta, GA, USA
Phone
4048750381
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Mental Health Center

Official website

Reported finances

Revenue
$5,565,569
Expenses
$5,705,177
Assets
$2,784,303
Liabilities
$544,722

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • EMILY THOMPSON (PRESIDENT & CEO)

Highest reported compensation

  • EMILY THOMPSON (PRESIDENT & CEO): $177,626 total reported compensation
  • DEBBIE HENDERSON (CFO): $146,368 total reported compensation
  • ROCILE CAIN (FORMER COO): $72,528 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization provides assistance to and a supportive community for people whose mental illnesses prevent them from participating in community life, employment, and relationships.

What it reported doing in 2024

Mental health services - community friendship assists adults in the atlanta area with disabling mental illness to achieve successful and satisfying lives in the community. Nationally accredited for over 41 years, the organization's services include training and helping those served find employment, assisting homeless individuals with a mental illness find housing and providing educational opportunities for people to understand their illness and control their future through empowerment and knowledge. Mental health services programs served 347 individuals during fiscal year 2025.

Operating model

Revenue model
Grant-funded. 93% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 74
  • Accountability: 100
  • Sustainability: 26
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.4%; rating input score 87
  • Program expense ratio: 84.1%; rating input score 84
  • Fundraising efficiency: $100.18 raised per $1 spent on fundraising; rating input score 86; 86th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.5%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 8%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: -1.9% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -1.3% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 87.4% of revenue deployed · 84.1% of spending went to programs
  • Governance: 17 of 17 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $4.8M in reported program spending
  • Leadership: top reported pay $178K · 21 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 25/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.